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class="container clearfix tcPro"><section class="home-main container clearfix"><div id="wf87wog" class="twoCol"><div id="gpz9ipm" class="page-proshow clearfix"><p class="current"> 當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁(yè)?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/second-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-swfw_huijifuwu/">會(huì)計(jì)服務(wù)</a>?外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用誠(chéng)信為本上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</p><div id="r2myah8" class="leftbox clearfix"><h1>外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用誠(chéng)信為本上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="io8guq2" class="proBig"><div id="igfea3j" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756477197266/4127257.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="vzrlxbi" class="smallimg"><div><p class="pic"><img 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</span>浦東新區(qū)浦東大道1097弄12號(hào)11D</p><p>[當(dāng)前離線(xiàn)] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="xb7xegi" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="maxugxj" class="box"><p><p style="text-indent:25px">高新審計(jì)注意事項(xiàng)：1、高度關(guān)注技術(shù)性收入中當(dāng)期開(kāi)始提供勞務(wù)、跨期完工的技術(shù)承包、技術(shù)服務(wù)、接受委托科研等合同，檢查其是否采用完工百分比法確認(rèn)收入，包括檢查相關(guān)合同或協(xié)議、完工進(jìn)度確認(rèn)文件以及收款記錄，關(guān)注完工進(jìn)度的確認(rèn)方法是否合理。2、將各項(xiàng)研究開(kāi)發(fā)項(xiàng)目的研究開(kāi)發(fā)費(fèi)用項(xiàng)目(科目)進(jìn)行結(jié)構(gòu)性分析，判斷其合理性，作出相應(yīng)記錄。3、高度關(guān)注人員人工的費(fèi)用核算是否合理，應(yīng)重點(diǎn)檢查應(yīng)付工資、管理費(fèi)用(或應(yīng)付職工薪酬、研發(fā)支出)明細(xì)賬，全年各月份工資表，全年個(gè)人所得稅申報(bào)表，勞動(dòng)合同、參加社會(huì)保險(xiǎn)資料，結(jié)合研發(fā)部門(mén)人員名單，確定研發(fā)人員的工資費(fèi)用是否真實(shí)，計(jì)算是否準(zhǔn)確。對(duì)受雇的科研人員累計(jì)實(shí)際工作時(shí)間要有在183天以上的證據(jù)，外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用。做好以上幾點(diǎn)，****認(rèn)定審計(jì)工作才能確保萬(wàn)無(wú)一失。這是對(duì)企業(yè)負(fù)責(zé)，同時(shí)也是對(duì)相關(guān)管理部門(mén)負(fù)責(zé)。提供真實(shí)有效的審計(jì)報(bào)告，外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用，減少企業(yè)在申報(bào)****過(guò)程中出現(xiàn)的問(wèn)題，是所有高新審計(jì)工作者的職責(zé)所在，外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用。高新專(zhuān)項(xiàng)審計(jì)報(bào)告必須加蓋騎縫章或每頁(yè)加蓋審訖章，同時(shí)專(zhuān)項(xiàng)審計(jì)報(bào)告的附表亦應(yīng)加蓋中介機(jī)構(gòu)審訖章。外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756477197266/4127257.png"></div><p style="text-indent:25px">****認(rèn)定專(zhuān)項(xiàng)審計(jì)研究開(kāi)發(fā)費(fèi)用范圍、歸集、分?jǐn)偡椒皩徍艘c(diǎn)：直接投入。（一）范圍：企業(yè)為實(shí)施研發(fā)項(xiàng)目而購(gòu)買(mǎi)的原材料等相關(guān)支出。如：水和燃料（包括煤氣和電）使用費(fèi)等；用于中間試驗(yàn)和產(chǎn)品試制達(dá)不到固定資產(chǎn)標(biāo)準(zhǔn)的模具、樣品、樣機(jī)及一般測(cè)試手段購(gòu)置費(fèi)、試制產(chǎn)品的檢驗(yàn)費(fèi)等；用于研究開(kāi)發(fā)活動(dòng)的儀器設(shè)備的簡(jiǎn)單維護(hù)費(fèi)；以經(jīng)營(yíng)租賃方式租入的固定支出發(fā)生的租賃費(fèi)等。（二）歸集和分?jǐn)偡椒ǎ阂话銥橹苯佑?jì)入，對(duì)動(dòng)力費(fèi)用、共同使用的模具、樣品、樣機(jī)、及一般測(cè)試手段購(gòu)置費(fèi)等按各研發(fā)項(xiàng)目使用的工作量等可行方法計(jì)算后計(jì)入。（三）審核要點(diǎn)：檢查管理費(fèi)用、原材料明細(xì)賬、原材料購(gòu)入、發(fā)出、結(jié)存明細(xì)表、相關(guān)費(fèi)用分配表等，確認(rèn)其結(jié)轉(zhuǎn)研發(fā)費(fèi)用的合理性及金額的準(zhǔn)確性。四）對(duì)于直接購(gòu)入的能源、材料則檢查購(gòu)入的發(fā)票、運(yùn)輸單據(jù)、入庫(kù)單、領(lǐng)料單等，確認(rèn)其真實(shí)性及與研發(fā)項(xiàng)目的相關(guān)性。高企審計(jì)報(bào)告價(jià)格****專(zhuān)項(xiàng)審計(jì)流程是怎樣的呢？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756324404297/1408996.png"></div><p style="text-indent:25px">****認(rèn)證審計(jì)通過(guò)的好處： 1、稅收減免，企業(yè)稅率降低10%，所得稅部分40%減免，并有額外研發(fā)費(fèi)用的加計(jì)扣除； 2、不同地區(qū)有不同的政策性資金補(bǔ)貼； 3、申請(qǐng)政策性補(bǔ)貼資助或扶持資金的必要條件； 4、入圍國(guó)家采購(gòu)名單，業(yè)務(wù)范圍大幅擴(kuò)展； 5、招投標(biāo)加分，國(guó)家相關(guān)管理部門(mén)的招投標(biāo)，優(yōu)先考慮****； 6、為進(jìn)一步申報(bào)科技小巨人提供必要條件，爭(zhēng)取更多政策扶持； 7、企業(yè)上市的便利條件，上市后企業(yè)可進(jìn)一步獲得稅收減免優(yōu)惠政策； 8、人才引進(jìn)/積分落戶(hù)，額外加分； 9、企業(yè)重要資質(zhì)認(rèn)定，品牌影響力、企業(yè)形象大幅提升。</p><p style="text-indent:25px">哪些情況下需要進(jìn)行****認(rèn)定專(zhuān)項(xiàng)審計(jì)?1、凡擬向有關(guān)部門(mén)申請(qǐng)進(jìn)行****認(rèn)定的企業(yè)，均需要進(jìn)行****認(rèn)定專(zhuān)項(xiàng)審計(jì);2、由于****資格自頒發(fā)證書(shū)之日起有效期為三年，期滿(mǎn)**個(gè)月內(nèi)企業(yè)應(yīng)提出復(fù)審申請(qǐng)，不提出復(fù)審申請(qǐng)或復(fù)審不合格的，其****資格到期自動(dòng)失效。所以凡擬向有關(guān)部門(mén)申請(qǐng)進(jìn)行****復(fù)審的企業(yè)，均需要進(jìn)行****認(rèn)定專(zhuān)項(xiàng)審計(jì)。因此，不管是初次申報(bào)還是復(fù)審，都需要進(jìn)行****認(rèn)定專(zhuān)項(xiàng)審計(jì)。高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)針對(duì)的是具有高新技術(shù)的公司。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756365712891/4050976.png"></div><p style="text-indent:25px">****認(rèn)定專(zhuān)項(xiàng)審計(jì)研究開(kāi)發(fā)費(fèi)用范圍、歸集、分?jǐn)偡椒皩徍艘c(diǎn)：折舊費(fèi)用與長(zhǎng)期待攤費(fèi)用。（一）范圍：包括為執(zhí)行研究開(kāi)發(fā)活動(dòng)而購(gòu)置的儀器和設(shè)備以及研究開(kāi)發(fā)項(xiàng)目在用建筑物的折舊費(fèi)用，包括研發(fā)設(shè)施改建、改裝、裝修和修理過(guò)程中發(fā)生的長(zhǎng)期待攤費(fèi)用。（二）歸集和分?jǐn)偡椒ǎ簩儆诙鄠€(gè)項(xiàng)目使用的，按各研發(fā)項(xiàng)目使用工作量等可行方法計(jì)算后計(jì)入。（三）審核要點(diǎn)：檢查固定資產(chǎn)明細(xì)賬、長(zhǎng)期待攤費(fèi)用明細(xì)賬，檢查被審計(jì)單位年度新增固定資產(chǎn)及長(zhǎng)期待攤費(fèi)用的發(fā)票、固定資產(chǎn)的申購(gòu)單、入庫(kù)單、驗(yàn)收單。實(shí)地查看該部分設(shè)備，確定其是否真實(shí)存在，是否用于研發(fā)。復(fù)核各項(xiàng)折舊、攤銷(xiāo)的準(zhǔn)確性。對(duì)購(gòu)入時(shí)已計(jì)入研發(fā)費(fèi)用的是否重復(fù)計(jì)提折舊。高新審計(jì)內(nèi)容：企業(yè)上一年度的高新產(chǎn)品收入是否占企業(yè)總收入的60%以上。外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用</p><p style="text-indent:25px">對(duì)于已經(jīng)成功申辦****的公司來(lái)說(shuō)，復(fù)審中也會(huì)需要用到高新技術(shù)公司專(zhuān)項(xiàng)審計(jì)結(jié)果。外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用</p><p style="text-indent:25px">高新技術(shù)產(chǎn)品（服務(wù)）收入審計(jì)關(guān)注要點(diǎn)：一般產(chǎn)品與高新技術(shù)產(chǎn)品組合銷(xiāo)售取得的銷(xiāo)售收入，高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)表中按全額確認(rèn)為高新技術(shù)產(chǎn)品（服務(wù)）收入。收入明細(xì)表中對(duì)一般產(chǎn)品收入部分是否應(yīng)該剔除？如果需要剔除，又該如何剔除一般產(chǎn)品的銷(xiāo)售。審計(jì)人員對(duì)于上述情況應(yīng)區(qū)別處理。如果一般產(chǎn)品與高新技術(shù)產(chǎn)品彼此能夠**銷(xiāo)售，應(yīng)取得申報(bào)企業(yè)的產(chǎn)品（服務(wù)）價(jià)格目錄，按一般產(chǎn)品與高新技術(shù)產(chǎn)品銷(xiāo)售價(jià)格重新計(jì)算后對(duì)高新技術(shù)產(chǎn)品（服務(wù)）收入予以調(diào)整，將一般產(chǎn)品收入從高新技術(shù)產(chǎn)品（服務(wù)）收入中扣除，收入明細(xì)表按凈額列報(bào)。外資企業(yè)清算審計(jì)業(yè)務(wù)費(fèi)用</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司致力于商務(wù)服務(wù)，以科技創(chuàng)新實(shí)現(xiàn)***管理的追求。弘益會(huì)計(jì)師事務(wù)所作為審查企業(yè)會(huì)計(jì)報(bào)表，出具審計(jì)報(bào)告；驗(yàn)證企業(yè)資本，出具驗(yàn)資報(bào)告；辦理企業(yè)合并、分立、清算事宜中的審計(jì)業(yè)務(wù)，出具有關(guān)報(bào)告；基本建設(shè)年度財(cái)務(wù)決算審計(jì)，****認(rèn)定審計(jì)，代理記帳，會(huì)計(jì)咨詢(xún)，稅務(wù)咨詢(xún)，管理咨詢(xún)，會(huì)計(jì)培訓(xùn)。的企業(yè)之一，為客戶(hù)提供良好的代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃。弘益會(huì)計(jì)師事務(wù)所致力于把技術(shù)上的創(chuàng)新展現(xiàn)成對(duì)用戶(hù)產(chǎn)品上的貼心，為用戶(hù)帶來(lái)良好體驗(yàn)。弘益會(huì)計(jì)師事務(wù)所始終關(guān)注自身，在風(fēng)云變化的時(shí)代，對(duì)自身的建設(shè)毫不懈怠，高度的專(zhuān)注與執(zhí)著使弘益會(huì)計(jì)師事務(wù)所在行業(yè)的從容而自信。</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2978747.html</p></div></div></div></div></div><div id="r3gia8l" class="page-right twoColRt"><div id="ysprt2o" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="nxumeq8" class="recomPic likePro"><a 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